ARTICLE · 18 MARCH 2026

Malta Pillar II Update Malta

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Malta has issued Legal Notice 48 of 2026, formally titled the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups...

MaltaTax

Thomas Jacobsen

Malta has issued Legal Notice 48 of 2026, formally titled the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups (Amendment) Regulations, 2026, which updates the filing obligations for constituent entities located in Malta that are subject to the EU Minimum Tax Directive.

The key change introduced by Legal Notice 48 of 2026 is the removal of the previous requirement, originally set out in Legal Notice 32 of 2024, for Maltese constituent entities (or a designated local entity acting on their behalf) to notify the Commissioner for Tax and Customs about:

– The identity of the entity designated to file the Top-up Tax Information Return (also known as the GloBE Information Return or GIR), and

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